Statutory Maternity LeaveEligible employees can take up to 52 weeks’ maternity leave. The first 26 weeks is known as ‘Ordinary Maternity Leave’, the last 26 weeks as ‘Additional Maternity Leave’.

The earliest leave can be taken is 11 weeks before the expected week of childbirth. Employees must take at least 2 weeks after the birth (or 4 weeks if they’re a factory worker).

Statutory Maternity Pay (SMP)SMP for eligible employees can be paid for up to 39 weeks, usually as follows:

the first 6 weeks - 90% of their average weekly earnings (AWE) before taxthe remaining 33 weeks - £138.18 or 90% of their AWE (whichever is lower)Tax and National Insurance need to be deducted.

Use the SMP calculator to work out an employee’s maternity leave and pay.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or payYou can offer more than the statutory amounts if you have a company maternity scheme. You must make sure your maternity leave and pay policies are clear and available to staff.

If the baby is born earlyLeave starts the day after the birth if the baby is born early.

The employee has to confirm the actual date of birth - they don’t have to do this in writing unless you request it. You will have to write to them confirming the new end date for their leave.

For very premature births where the child is born 15 weeks before the due date, you’ll need to calculate SMP using your payroll software (if it has this feature) or work it out manually.

If the baby diesEmployees still qualify for leave or pay if the baby:

is stillborn after the start of the 24th week of pregnancydies after being born

Eligibility and proof of pregnancySome employees won’t qualify for both leave and pay.

Statutory Maternity LeaveEmployees must:

have an employment contract - it doesn’t matter how long they’ve worked for yougive you the correct notice

Statutory Maternity Pay (SMP)Employees must:

be on your payrollgive you the correct noticegive you proof they’re pregnanthave worked for you continuously for at least 26 weeks up to the ‘qualifying week’ - the 15th week before the expected week of childbirthearn at least £111 a week (gross) in an 8-week ‘relevant period’Calculate an employee’s qualifying week, relevant period, notice period and maternity pay using the SMP calculator.

There are special rules for some employee situations eg if they leave, become sick or their baby is born before the qualifying week.

Proof of pregnancyYou must get proof of the pregnancy before you pay SMP. This is usually a doctor’s letter or an MATB1 certificate (midwives and doctors usually issue these 20 weeks before the due date).

The employee should give you proof within 21 days of the SMP start date. You can agree to accept it later if you want. You don’t have to pay SMP if you haven’t received proof of the due date 13 weeks after the SMP start date.